KK does not have pass through, so there is withholding income tax (20.42%) for dividend to shareholder (foreign parent company)but the income tax for dividend can be avoided for double tax by applying for income tax convention (Relief from Japanese income tax and special income tax for reconstruction on dividend) in Japan. Once the dividend is remitted into parent company’s country, there could be no income tax liability or really low rate income tax liability for the dividend after corporation income tax payment in Japan.